考研英語一真題（完整版3套）

　　無論是在學(xué)習(xí)還是在工作中，我們最離不開的就是考試真題了，通過考試真題可以檢測(cè)參試者所掌握的知識(shí)和技能。大家知道什么樣的考試真題才是好考試真題嗎？以下是小編為大家整理的考研英語一真題，歡迎閱讀與收藏。

　　考研英語一真題 1

　　Section I Use of English

　　Directions:

　　Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points)

　　People are, on the whole, poor at considering background information when making individual decisions. At first glance this might seem like a strength that 1 the ability to make judgments which are unbiased by 2 factors. But Dr. Uri Simonsohn speculated that an inability to consider the big 3 was leading decision-makers to be biased by the daily samles of information they were working with. 4 , he theorised that a judge 5 of apperaring too soft 6 crime might be more likely to send someone to prison 7 he had already sentenced five or six other defendants only to forced community service on that day.

　　To 8 this idea, he turned to the university-admissions process. In theory, the 9 of an applicant should not depend on the few others 10 randomly for interview during the same day, but Dr. Simonsoho suspected the truth was 11 .

　　He studied the results of 9,323 MBA interviews 12 by 31 admissions officers. The interviewers had 13 applicants on a scale of one to five. This scale 14 numerous factors into consideration. The scores were 15 used in conjunction with an applicant’s score on the Granduate Managent Adimssion Test, or GMAT, a standardized exam which is 16 out of 800 points, to make a decision on whether to accept him or her.

　　Dr. Simonsoho found if the score of the previous candidate in a daily series of interviewees was 0.75 points or more higher than that of the one 17 that, then the score for the next applicant would 18 by an average of 0.075 points. This might sound small, but to 19 the effects of such a decrease a candidate could need 30 more GMAT points than would otherwise have been 20 .

　　1. [A] grants [B]submits [C]transmits [D]delivers

　　2. [A] minor [B]objective [C]crucial [D] external

　　3. [A] issue [B]vision [C]picture [D]external

　　4. [A] For example [B] On average [C]In principle [D]Above all

　　5. [A] fond [B] fearful [C]capable [D] thoughtless

　　6. [A] in [B] on [C] to [D] for

　　7. [A] if [B] until [C] though [D] unless

　　8. [A] promote [B] emphasize [C] share [D]success

　　9. [A] decision [B] quality [C] status [D] success

　　10. [A] chosen [B] studied [C] found [D] identified

　　11. [A] exceptional [B] defensible [C] replaceable [D] otherwise

　　12. [A] inspired [B] expressed [C] conducted [D] secured

　　13. [A] assigned [B] rated [C] matched [D] arranged

　　14. [A] put [B] got [C] gave [D] took

　　15. [A] instead [B] then [C] ever [D] rather

　　16. [A] selected [B] passed [C] marked [D] introduced

　　17. [A] before [B] after [C] above [D] below

　　18. [A] jump [B] float [C] drop [D] fluctuate

　　19. [A] achieve [B] undo [C] maintain [D] disregard

　　20. [A] promising [B] possible [C] necessary [D] helpful

　　Section II Reading Comprehension

　　Part A

　　Directions:

　　Read the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1. (40 points)

　　Text 1

　　In the 2006 film version of The Devil Wears Prada ,Miranda Priestly, played by Meryl Streep, scolds her unattractive assistant for imagining that high fashion doesn’t affect her, Priestly explains how the deep blue color of the assistant’s sweater descended over the years from fashion shows to departments stores and to the bargain bin in which the poor girl doubtless found her garment.

　　This top-down conception of the fashion business couldn’t be more out of date or at odds with the feverish would described in Overdressed, Eliazabeth Cline’s three-year indictment of “fast fashion”. In the last decade or so ,advances in technology have allowed mass-market labels such as Zara ,H&M, and Uniqlo to react to trends more quickly and anticipate demand more precisely. Quicker turnarounds mean less wasted inventory, more frequent release, and more profit. These labels encourage style-conscious consumers to see clothes as disposable-meant to last only a wash or two, although they don’t advertise that –and to renew their wardrobe every few weeks. By offering on-trend items at dirt-cheap prices, Cline argues, these brands have hijacked fashion cycles, shaking an industry long accustomed to a seasonal pace.

　　The victims of this revolution , of course ,are not limited to designers. For H&M to offer a $5.95 knit miniskirt in all its 2,300-pius stores around the world, it must rely on low-wage overseas labor, order in volumes that strain natural resources, and use massive amounts of harmful chemicals.

　　Overdressed is the fashion world’s answer to consumer-activist bestsellers like Michael Pollan’s The Omnivore’s Dilemma. “Mass-produced clothing ,like fast food, fills a hunger and need, yet is non-durable and wasteful,” Cline argues. Americans, she finds, buy roughly 20 billion garments a year – about 64 items per person – and no matter how much they give away, this excess leads to waste.

　　Towards the end of Overdressed, Cline introduced her ideal, aBrooklynwoman named Sarah Kate Beaumont, who since 2008 has made all of her own clothes – and beautifully. But as Cline is the first to note, it tookBeaumontdecades to perfect her craft; her example can’t be knocked off.

　　Though several fast-fashion companies have made efforts to curb their impact on labor and the environment – including H&M, with its green Conscious Collection line –Cline believes lasting change can only be effected by the customer. She exhibits the idealism common to many advocates of sustainability, be it in food or in energy. Vanity is a constant; people will only start shopping more sustainably when they can’t afford not to.

　　21. Priestly criticizes her assistant for her

　　[A] poor bargaining skill.

　　[B] insensitivity to fashion.

　　[C] obsession with high fashion.

　　[D] lack of imagination.

　　22. According to Cline, mass-maket labels urge consumers to

　　[A] combat unnecessary waste.

　　[B] shut out the feverish fashion world.

　　[C] resist the influence of advertisements.

　　[D] shop for their garments more frequently.

　　23. The word “indictment” (Line 3, Para.2) is closest in meaning to

　　[A] accusation.

　　[B] enthusiasm.

　　[C] indifference.

　　[D] tolerance.

　　24. Which of the following can be inferred from the lase paragraph?

　　[A] Vanity has more often been found in idealists.

　　[B] The fast-fashion industry ignores sustainability.

　　[C] People are more interested in unaffordable garments.

　　[D] Pricing is vital to environment-friendly purchasing.

　　考研英語一真題 2

　　1.Give a brief explanation for the following terms(10%）

　　(1)Journal entry

　　(2)Going concern

　　(3)Matching principle

　　(4)Working capital

　　(5)Revenue expenditure

　　2.Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%）

　　(1)The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____)types of entries： 1： (_____)entries to one or more accounts and

　　2credit entries to one or more accounts. In recording any transaction,the total dollar amount of the (______)entries must (_____)the total dollar amount of credit entries.

　　(2)Often a transaction affects revenues or expenses of two or more different periods,in these cases，an (_____)entries are needed to (_____)to each period the appropriate amounts of revenues and expenses. These entries are performed at the (_____)of each accounting period but (_____)to preparing the financial statements.

　　(3)Marketable securities are highly (_____)investments,primarily in share stocks and bounds，(____)can be sold (_____)quoted market prices in organized securities exchanges.

　　3.Translate the following Chinese statements into English (18%）

　　(1)財(cái)務(wù)報(bào)表反映一個(gè)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，是根據(jù)公認(rèn)會(huì)計(jì)準(zhǔn)則編制的。這些報(bào)表是為許多不同的決策者，許多不同的目的`而提供的。

　　納稅申報(bào)單則反映應(yīng)稅收益的計(jì)算，是由稅法和稅則規(guī)定的概念。在許多情況下，稅法和公認(rèn)會(huì)計(jì)準(zhǔn)則相似，但兩者卻存在實(shí)質(zhì)上的不同。

　　(2)審計(jì)師不保證財(cái)務(wù)報(bào)表的準(zhǔn)確性，他們僅就財(cái)務(wù)報(bào)表的公允性發(fā)表專家意見。然而注冊(cè)會(huì)計(jì)師事務(wù)所的聲譽(yù)來自于他們對(duì)審計(jì)工作的一絲不茍和審計(jì)報(bào)告的可靠性。

　　4.Translate the following statements into Chinese (12%）

　　(1)Accounting principles are not like physical laws； they do not exist in nature,awaiting discovery man. Rather,they are developed by man,in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball.

　　(2)Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income,which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgmenmts.

　　5.Multiple choice questions (choose the best for your answer)(10%）

　　(1)The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause？

　　A.Making the adjustment entry for depreciation expenses twice；

　　B.Failure to recored interest accrued on a note payable；

　　C.Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients；

　　D.Faillure to recored the earned portion of fees received in advance.

　　(2)How will net income be affected by the amortization of a discount on bonds payable？

　　A.Interest expense is increased,so net income is decreased；

　　B.Interest expense is decreased,so net income is increased；

　　C.Interest expense is increased,so net income is increased；

　　D.Interest expense is decreased,so net income is decreased；

　　(3)A stock dividend

　　A.Increase the debt-to-equity ratio of a firm；

　　B.Decrease future earnings per share；

　　C.Decrease the size of the firm；

　　D.Increase sharholder‘s wealth；

　　E.None of the above.

　　(4)A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999,an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100,its normal selling price. As a result of this error：

　　A.Income for 1999 is overstated；

　　B.Cost of sales for 2000 will be overstated；

　　C.Income for 2000 will be overstated；

　　D.Income for 2000 will not be affected.

　　E.None of the above.

　　(5Using the data presented below,calculate the cost of sales for the BC Company for 1999.

　　Current ratio 3.5

　　Quick ratio 3.0

　　Current liabilities 12/31/1999 $600000

　　Inventory 12/31/1999 $500000

　　Inventory turnover 8.0

　　The cost of sales for the BC Company for 1999 was：

　　A.$1600000；

　　B.$2400000；

　　C.$3200000；

　　D.$6400000；

　　E.None of these.

　　(6)W Company computed the following items from its financial records for 1999：

　　Price-earning ratio 12

　　Pay-out ratio 0.6

　　Assets turnover ratio 0.9

　　The dividend yield on W‘s common stock for 1999 is ：

　　A. 5% B. 7.2% C. 7.5% D. 10.2%

　　(7)the data about Accounts receivable of Newton Company for 1999 as follows：

　　Accounts receivable 12/31/1999 $150000

　　Allowance for uncollectible accounts 12/31/1999 5000(credit）

　　Bad debt expenses for the year 2000

　　During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700,What was the amount of accounts receivable written off as bad debts during 1999：

　　A. $1200 B. $1800 C. $2200 D. $2400

　　(8)Which one of the following items would likely increase earnings per share (EPS)of a corporation？

　　A.Declaration of a stock dividend；

　　B.Declaration of a stock split；

　　C.Purchase treasury stock；

　　D.A reduction in the amount of cash dividends paid；

　　E.None of above；

　　(9)The primary purpose for using an inventory flow assumption is to：

　　A.Parallel the physical flow of units merchandise；

　　B.Offset against revenue an appropriate cost of goods sold；

　　C.Minimize income taxes；

　　D.Maximize the reported amount of net income.

　　(10)Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：

　　A.$28000； B. $23000 C. $33000； D. $27000； E. Some other amount

　　6.Bonds payable issue and recording interest expenses.(15%）

　　The ABC Company sold $600000 of its 9.5%,12 years bonds on April 1,2000,at 106. The semi-annual interest payment dates are April 1 and October 1. The effective interest rate is approximately 8.9%. The company‘s fiscal year ends December 31.

　　Required：

　　Prepare journal entries to record：

　　(1)The issue of the bonds on April 1，2000

　　(2)The first interest payment on October 1,2000

　　(3)The Amortization of premium or discount and interest expenses on December 31,2001.

　　7.Statement of Cash Flows (14%）

　　The net income of the ZY Company for 1999 was $260000. Additional data available relative to activities for the year are given below：

　　A.Depreciation expenses for the year,$90000；

　　B.Loss on sale of machinery used in operations was $2400；

　　C.Accounts receivable increased by $2000；

　　D.Accounts payable increased by $8400；

　　E.Patent amortization for the year was $14800；

　　F.Amortization of premium on bonds payable for the year was $4600.

　　Required

　　Prepare the cash flows from operating activities section of a statement of cash flows under the indirect method.

　　8.Determining Revenue and Capital Expenditures (11%）

　　The controller for XYZ Co. Asks you to review the Repair and Maintenance Expenses account to determine if all of the charges are appropriate. The account contains many transactions totaling $215540. All of the transactions are considered material.

　　Required：

　　You examine three of the transactions. Indicate whether each transaction is properly charged to the reqair and maintenance account and,if not,indicate why not and to which account the transaction should be charged. The three transactions as follows：

　　Item Date Amount Decription

　　1 01/03/00 $10000 Two-year service contract on office equipment

　　2 05/18/00 $38500 Sealing roof leaks over entire production plant

　　3 10/20/00 $48500 Purchase a crane for the assembly departement

　　答案1. (1)Journal entry

　　A chronological record of transactions,showing for each transaction the debits and credits to be entered in specific ledger accounts.

　　(2)Going concern

　　An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.

　　(3)Matching principle

　　The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.

　　(4)Working capital

　　Current assets minus current liabilities

　　(5)Revenue expenditure

　　Any expenditure that will benefit only the current accounting period.

　　2. 每空1分，其中兩個(gè)debit合計(jì)1分

　　(1)(two） (debit） (debit） (equal）

　　(2)(adjusting） (assign） (end） (prior）

　　(3)(liquid） (that） (at）

　　3.題一10分，第一小段6分，第二小段4分； 題二8分

　　(1)Financial statements show the financial position of a business and the results of its operations,presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers,for many different purposes.

　　Tax returns show the computation of taxable income,legal concept by tax laws and regulations. In many cases,tax laws are similar to generally accepted accounting principles,but substantial differences do exist.

　　(2)Auditors do not guarantee the accuracy of financial statements； they express only their expert opinion as to the fairness of the statements. However,CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.

　　4.每小題6分，每小題包括三小句，每小句2分。

　　(1)會(huì)計(jì)原則不象自然法則，從性質(zhì)上來說不是等待人們?nèi)グl(fā)現(xiàn)，而是我們考慮財(cái)務(wù)報(bào)告的最重要目標(biāo)后據(jù)此由人制定的。在很多方面公認(rèn)會(huì)計(jì)準(zhǔn)則類似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規(guī)則。

　　(2)會(huì)計(jì)師制定了一些會(huì)計(jì)程序，據(jù)此將現(xiàn)金收支分配于一定期間，以某種方式確定出收益，該收益代表這個(gè)企業(yè)特定期間的經(jīng)濟(jì)成果。收益概念應(yīng)用于現(xiàn)實(shí)生活涉及許多的抉擇和判斷。

　　5.每小題選對(duì)1分

　　(1）C，(2）A，(3）B，(4）C，(5）C，(6）A，(7）C，(8）C，(9）B，(10）B

　　6.(1）全對(duì)4分，(2）全對(duì)5分，(3）全對(duì)6分

　　(1)Debit： cash 636000

　　Credit： Bonds payable 600000

　　Premium on bonds payable 36000

　　(2)Debit： Interest Expenses 28302

　　Premium on bonds payable 198

　　Credit： Cash 28500

　　(3)Debit： Interest Expenses 14137

　　Premium on bonds payable 113

　　Credit： Interest payable 14250

　　7.共6個(gè)調(diào)整數(shù)據(jù)，做對(duì)一個(gè)2分，合計(jì)數(shù)對(duì)2分，計(jì)14分。

　　Cash flows from operating activities：

　　Net income …………………………………………………………… $260000

　　Adjustment for non cash revenue and expenses：

　　Added (less）： depreciation ……………………………$90000

　　Loss on sale of machinery ……………$2400

　　Patent amortization …………………$14800

　　Amortization of premium on bond …。($4600)$102600

　　Working capital changes：

　　Accounts receivable increase …………($2000）

　　Accounts payable increase …………$8400 $6400

　　Cash flows from operating activities ………………………………$369000

　　8.項(xiàng)目1和項(xiàng)目3正確表述各4分，項(xiàng)目2正確表述3分。

　　Item 1：This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year,half of this expenses should be deferred to next year.

　　Item 2：This item is properly charged the account,because that is for regulative repairs.

　　Item 3：This item is not properly charged,because this expenditure is for increasing the efficiency of production and should be capitalized.

　　考研英語一真題 3

　　There is growing interest in East Japan Railway Co. ltd，one of the six companies，created out of the privatized nationa__l__ railway system. In an industry lacking exciting growth1，its plan to use real-estate assets in and around train stations__2__is drawing interest.

　　In a plan calledStation Renaissancethat it__3__in November，JR East said that it would__4__using its commercial spaces for shops and restaurants，extending them to__5__more suitable for the information age. It wants train stations as pick-up__6__for such goods as books，flowers and groceries__7__over the Internet. In a country where city__8__depend heavily on trains__9__commuting，about 16 million people a day go to its train stations anyway，the company __10__. So，picking up commodities at train stations__11__consumers extra travel and missed home deliveries. JR East already has been using its station__12__stores for this purpose，but it plans to create__13__spaces for the delivery of Internet goods.

　　The company also plans to introduce __14__cardsknown in Japan as IC cards because they use integrated circuit for__15__information__16__ train tickets and commuter passes__17__the magnetic ones used today，integrating them into a/an __18__pass. This will save the company money，because__19__for IC cards are much less expensive than magnetic systems. Increased use of IC cards should also__20__the space needed for ticket vending.

　　1.[A] perspectives [B] outlooks [C] prospects [D] spectacles

　　2.[A] creatively [B] originally [C] authentically [D] initially

　　3.[A] displayed [B] demonstrated [C] embarked [D] unveiled

　　4.[A] go beyond [B] set out [C] come around [D] spread over

　　5.[A] applications [B] enterprises [C] functions [D]performances

　　6.[A] districts [B] vicinities [C] resorts [D] locations

　　7.[A] acquired [B] purchased [C] presided [D] attained

　　8.[A] lodgers [B] tenants [C] dwellers [D] boarders

　　9.[A] for [B] in [C] of [D] as

　　10.[A] figures [B] exhibits [C] convinces [D] speculates

　　11.[A] deprives [B] retrieves [C] spares [D] exempts

　　12.[A] conjunction [B] convenience [C] department [D] ornament

　　13.[A] delegated [B] designated [C] devoted [D] dedicated

　　14.[A] clever [B] smart [C] ingenious [D] intelligent

　　15.[A] checking [B] gathering [C] holding [D] accommodating

　　16.[A] as [B] for [C] with [D] of

　　17.[A] but for [B] as well as [C] instead of [D] more than

　　18.[A] unique [B] single [C] unitary [D] only

　　19.[A] devices [B] instruments [C] readers [D] examiners

　　20.[A] reduce [B] narrow [C] dwarf [D] shrink

　　答案

　　1.C 2.A 3.D 4.A 5.C 6.D 7.B 8.C 9.A 10.A

　　11.C 12.B 13.D 14.B 15.C 16.A 17.C 18.B 19.C 20.A

　　總體分析

　　本文介紹了東日本鐵路公司引人關(guān)注的新計(jì)劃。文章第一段介紹說東日本鐵路公司創(chuàng)造性地利用車站內(nèi)部及周圍房地產(chǎn)的計(jì)劃正引起越來越多人的關(guān)注。第二段具體介紹了這一計(jì)劃的內(nèi)容及好處，即適應(yīng)信息時(shí)代的要求，把車站作為網(wǎng)上購(gòu)物的物品收取地，這樣既為消費(fèi)者提供了方便，又提高了遞送物品的安全性。第三段介紹了該公司引入智能卡代替目前使用的各種磁卡作車票的.計(jì)劃及其優(yōu)點(diǎn)。

　　全文翻譯

　　通過國(guó)家鐵路系統(tǒng)的私有化創(chuàng)建起來的六大公司之一的東日本鐵路有限公司，正吸引著越來越多人的目光。在一個(gè)發(fā)展前景不振的行業(yè)，它創(chuàng)造性地利用車站內(nèi)部及周圍的房地產(chǎn)的計(jì)劃正引起人們的關(guān)注。

　　東日本鐵路在11月份公布的車站復(fù)興計(jì)劃中說：它將不僅把它的商業(yè)空地用于開商店和餐館，而且還要把這些商業(yè)空地用于更加適應(yīng)信息時(shí)代的功能上去。它打算把車站作為網(wǎng)上所購(gòu)物品如書籍、花卉和日用百貨等的收取地。該公司估算，在一個(gè)都市人嚴(yán)重依賴列車作為上下班交通工具的國(guó)度里，每天大約有1600萬人因各種原因來到它的車站。因此，在車站收取物品使消費(fèi)者節(jié)省了路途而且也不像往家里遞送那樣容易丟失。東日本鐵路已經(jīng)開始把車站的便利店用于這一目的，但它打算為網(wǎng)上貨物的遞送創(chuàng)立專門的空間。

　　該公司還打算引入智能卡(在日本稱為IC卡，因?yàn)樗鼈兝�用集成電路�?chǔ)存信息)取代目前使用的磁卡作為車票和定期券，把各種不同的票券合為一體。這將為公司節(jié)省資金，因?yàn)镮C卡的讀卡機(jī)比磁系統(tǒng)要便宜的多。IC卡使用的增加還將會(huì)減少售票所占用的空間

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